1982 (7) TMI 81

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....is a reference on a case stated under s. 64(1) of the E.D. Act, 1953. The question referred to us for our determination in this reference is as follows: " Whether, on the facts and in the circumstances of the case, the donation of Rs. 1,00,000 made for public charitable purposes is dutiable in terms of section 9 of the Estate Duty Act, 1953 ? " The facts giving rise to the reference, which a....

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....ble person before the Tribunal. It is from this decision of the Tribunal that the aforesaid question has been referred to us. Sub-s. (1) of s. 9 of the E.D. Act, as it stood at the relevant time, read thus : 9. (1) " Property taken under a disposition made by the deceased purporting to operate as an immediate gift inter vivos whether by way of transfer, delivery, declaration of trust, settle....

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....hat term would have to be interpreted in accordance with common parlance. It was urged by him that it is only payments to individuals without consideration that are considered as gifts and when amounts are given to charitable institution or public institutions, they are called donations. In our view, there is no substance whatever in this contention. It is true that when amounts are given to pu....

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....nd thus a donation is clearly included in the term " gift " used in s. 9 of the E.D. Act. The next submission of Mr. Vakil was that as the gift or donation was made bona fide by the deceased, the provisions of sub-s. (1) of s. 9 are not applicable to such a donation at all. According to Mr. Vakil, in order to be included in the property which passes on the death, a gift or donation must not hav....